https://www.taxtmi.com/caselaws?id=444455 The Tribunal ruled in favor of the Appellant, an Air Travel Agent, determining that the incentive or commission received for using the Computer Reservation System (CRS) is not subject to service tax under section 65(19) of the Finance Act, 1994. The decision referenced a Larger Bench ruling in Kafila Hospitality & Travels Pvt. Ltd., which clarified that such incentives do not qualify as 'Business Auxiliary Service.' Consequently, the Tribunal set aside the previous orders and allowed the appeals, exempting the Appellant from the service tax liability on the incentives received. en-us Wed, 11 Oct 2023 00:00:00 +0530 Mon, 16 Oct 2023 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444455 The Tribunal ruled in favor of the Appellant, an Air Travel Agent, determining that the incentive or commission received for using the Computer Reservation System (CRS) is not subject to service tax under section 65(19) of the Finance Act, 1994. The decision referenced a Larger Bench ruling in Kafila Hospitality & Travels Pvt. Ltd., which clarified that such incentives do not qualify as 'Business Auxiliary Service.' Consequently, the Tribunal set aside the previous orders and allowed the appeals, exempting the Appellant from the service tax liability on the incentives received. Case-Laws Service Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444455